05.03.2024 · Alert

Expansion of electronic filing with trade register

As of financial year 2025, large legal entities (grote rechtspersonen) will also be required to file their annual accounts electronically via Standard Business Reporting (SBR) with the trade register. Currently, only legal entities with micro, small, and medium sized businesses are required to file their annual accounts electronically. Legal entities qualify as large if they meet two of the following criteria:

  • a balance sheet total of more than EUR 20,000,000;
  • net proceeds of more than EUR 40,000,000;
  • an average number of employees of more than 250.

From the start of 2025, it will be possible to voluntarily file electronically for the financial year 2024. This voluntary period will allow parties in the reporting chain to familiarise themselves with the new filing system before the obligation formally takes effect.

Electronic filing means filing annual accounts in an electronic format with the trade register of the Chamber of Commerce. This uses a format that is readable by computers. This enables efficient and automated processing, which improves the accuracy and speed of the filing process. The information and documentation that needs to be filed will not change. With electronic filing, the same information is disclosed in a different way.


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Quist Geuze Meijeren
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